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Rabu, 22 Desember 2010

accounting in financial economics

Introduction
The purpose of accounting is to provide the information that is needed for sound economic decision making. The main purpose of financial accounting is to prepare financial reports that provide information about a firm's performance to external parties such as investors, creditors, and tax authorities. Managerial accounting contrasts with financial accounting in that managerial accounting is for internal decision making and does not have to follow any rules issued by standard-setting bodies. Financial accounting, on the other hand, is performed according to Generally Accepted Accounting Principles (GAAP) guidelines.


CPA's

The primary accounting professional association in the U.S. is the American Institute of Certified Public Accountants (AICPA). The AICPA prepares the Uniform CPA Examination, which must be completed in order to become a certified public accountant. To be eligible to become a CPA, one needs an undergraduate degree in any major with 150 credit hours of course work. Of these 150 credit hours, a minimum of 36 credit hours must be in accounting. Only about 10% of those taking the CPA exam pass it the first time.


Accounting Standards

In order that financial statements report financial performance fairly and consistently, they are prepared according to widely accepted accounting standards. These standards are referred to as Generally Accepted Accounting Principles, or simply GAAP. Generally Accepted Accounting Principles are those that have "substantial authoritative support".


Accrual vs. Cash Method

Many small businesses utilize an accounting system that recognizes revenue and expenses on a cash basis, meaning that neither revenue nor expenses are recognized until the cash associated with them actually is received. Most larger businesses, however, use the accrual method.
Under the accrual method, revenues and expenses are recorded according to when they are earned and incurred, not necessarily when the cash is received or paid. For example, under the accrual method revenue is recognized when customers are invoiced, regardless of when payment is received. Similarly, an expense is recognized when the bill is received, not when payment is made.
Under accrual accounting, even though employees may be paid in the next accounting period for work performed near the end of the present accounting period, the expense still is recorded in the current period since the current period is when the expense was incurred.

Underlying Assumptions, Principles, and Conventions
Financial accounting relies on the following underlying concepts :

  • Assumptions: Separate entity assumption, going-concern assumption, stable monetary unit assumption, fixed time period assumption.
  • Principles: Historical cost principle, matching principle, revenue recognition principle, full disclosure principle.
  • Modifying conventions: Materiality, cost-benefit, conservatism convention, industry practices convention.

Financial Statements
Businesses have two primary objectives:
  • Earn a profit
  • Remain solvent
Solvency represents the ability of the business to pay its bills and service its debt. The four financial statements are reports that allow interested parties to evaluate the profitability and solvency of a business. These reports include the following financial statements:
  • Balance Sheet
  • Income Statement
  • Statement of Owner's Equity
  • Statement of Cash Flows
These four financial statements are the final product of the accountant's analysis of the transactions of a business. A large amount of effort goes into the preparation of the financial statements. The process begins with bookkeeping, which is just one step in the accounting process. Bookkeeping is the actual recording of the company's transactions, without any analysis of the information. Accountants evaluate and analyze the information, making sense out of the numbers.
For the reports to be useful, they must be:
  • Understandable
  • Timely
  • Relevant
  • Fair and Objective (free from bias)

Double Entry Accounting
Financial accounting is based on double-entry bookkeeping procedures in which each transaction is recorded in opposite columns of the accounts affected by the exchange. Double entry accounting is a significant improvement over simple and more error-prone single-entry bookkeeping systems.

Fundamental Accounting Model
The balance sheet is based on the following fundamental accounting equation :

Assets  =  Liabilities  +  Equity
This model has been used since the 18th century. It essentially states that a business owes all of its assets to either creditors or owners, where the assets of a business are its resources, and the creditors and owners are the sources of those resources.


Transactions

To record transactions, one must:

  1. Identify an event that affects the entity financially.
  2. Measure the event in monetary terms.
  3. Determine which accounts the transaction affects.
  4. Determine whether the transaction increases or decreases the balances in those accounts.
  5. Record the transaction in the ledgers.
Most larger business accounting systems utilize the double entry method. Under double entry, instead of recording a transaction in only a single account, the transaction is recorded in two accounts.

The Accounting Process
Once a business transaction occurs, a sequence of activities begins to identify and analyze the transaction, make the journal entries, etc. Because this process repeats over transactions and accounting periods, it is referred to as the accounting cycle.

The Mouse, the Frog, and the Hawk

A Mouse who always lived on the land, by an unlucky chance formed an intimate acquaintance with a Frog, who lived for the most part in the water. The Frog, one day intent on mischief, bound the foot of the Mouse tightly to his own. Thus joined together, the Frog first of all led his friend the Mouse to the meadow where they were accustomed to find their food. After this, he gradually led him towards the pool in which he lived, until reaching the very brink, he suddenly jumped in, dragging the
Mouse with him. The Frog enjoyed the water amazingly, and swam croaking about, as if he had done a good deed. The unhappy Mouse was soon suffocated by the water, and his dead body floated about on the surface, tied to the foot of the Frog. A Hawk observed it, and, pouncing upon it with his talons, carried it aloft. The Frog, being still fastened to the leg of the Mouse, was also carried off a prisoner, and was eaten by the Hawk.

 
Harm hatch, harm catch.

The Princess and the Pea

Once upon a time there was a prince who wanted to marry a princess; but she would have to be a real princess. He travelled all over the world to find one, but nowhere could he get what he wanted. There were princesses enough, but it was difficult to find out whether they were real ones. There was always something about them that was not as it should be. So he came home again and was sad, for he would have liked very much to have a real princess.

One evening a terrible storm came on; there was thunder and lightning, and the rain poured down in torrents. Suddenly a knocking was heard at the city gate, and the old king went to open it.

It was a princess standing out there in front of the gate. But, good gracious! what a sight the rain and the wind had made her look. The water ran down from her hair and clothes; it ran down into the toes of her shoes and out again at the heels. And yet she said that she was a real princess.

Well, we'll soon find that out, thought the old queen. But she said nothing, went into the bed-room, took all the bedding off the bedstead, and laid a pea on the bottom; then she took twenty mattresses and laid them on the pea, and then twenty eider-down beds on top of the mattresses.

On this the princess had to lie all night. In the morning she was asked how she had slept.

"Oh, very badly!" said she. "I have scarcely closed my eyes all night. Heaven only knows what was in the bed, but I was lying on something hard, so that I am black and blue all over my body. It's horrible!"

Now they knew that she was a real princess because she had felt the pea right through the twenty mattresses and the twenty eider-down beds.

Nobody but a real princess could be as sensitive as that.

So the prince took her for his wife, for now he knew that he had a real princess; and the pea was put in the museum, where it may still be seen, if no one has stolen it.

A SECRET OF FINANCIAL MANAGEMENT

A SECRET OF
FINANCIAL MANAGEMENT



A huge earning is usually considered for measuring the wealth of someone. However, why do so many people with huge income frequently end up running out of money in the middle or at the end of the month? What is the problem?
If you have a job now, do you remember the first one you ever had? Usually, the first experience on work is the most unforgettable experience.
Let's take an example. Anto was still living with his family until he got a job at the age of 23, as a clerk in a trading company. At that time, he had just graduated. Although he had to go through a probationary period, Anto was so excited when he knew that he would get his first salary. His salary was Rp 600,000, which he would receive on the 27th.
We can guess what he would want to do: he wanted to treat his family. He wanted to express his gratitude for getting a salary for the first time in his life, and he also wanted to show them that he was independent now.
Let's see: he received the salary on the 27th. On the 29th he took his family out for a meal in an all-you-can-eat restaurant, so each of them could satisfy their appetite. The pre-tax cost for one person was Rp 22,000, and after tax was Rp 24,200 per person. All of his family members were 7, consisting of his father, mother, one big brother and 3 annoying younger brothers. All was 6, plus Anto made it 7. It means that he had to pay the dinner bill of Rp 169,400. Which means, only 2 days after he received his salary, he had already spent 28% out of his salary for that month. So, he had only Rp 430,600 left for the rest of the month.
"No problem", thought Anto. "It's my own family that I treated, not other people. Besides, it's not every day I do that. Once a month is enough." Days went by. One week, 2 weeks, 3 weeks. "HmM, that stuff in the mall looks pretty good. There is a very interesting looking shirt. Okay, it costs Rp 28,000. There's also this nice pair of trousers to wear for work. Very cheap, costs only Rp 65,000. It won't hurt to look stylish at the office". He then started buying things. "Okay", Anto thought, "one shirt and a pair of pants for this month. The rest of my salary would be used for transportation and food until the end of the month" .
What happened? On the 24th of the next month, just three days before his second-month payday, he had only Rp 50,000 left.
Anto started thinking. Okay...., such was because he spent most of his money to treat his family. Also this was his first time working. Within the coming months, his finance would be better.
The second month, he got his salary again. Still in the same amount. No raise yet. The difference was no more treating the family. Days and weeks went by. A few days before his third salary, he only had Rp 75,000 left.
Three months passed by, he was finally accepted as permanent employee. He got a Rp 150,000 raise to Rp 750,000. "Not bad", Anto thought. This meant that I would be able to "breath" and save a little. But strangely, a few days before even one month period ended, his still had only little money left. The sixth month, the seventh month, the eight month, although he got a raise, but he still ran out of money and could not put any into savings.
As a matter of fact, Anto is not the only one, whose income is under Rp 1m, with this problem. Even people with millions per month income still have trouble saving money.
What is really happening? Many people think that by getting a raise, they will not run out of money in the middle of the month and they can save for sure. Every month they hope that they will get a raise the next months. But after they really get a raise, they still run out of money.
It is clear that the solution here lies not on how big your income is. The amount of your income does not guarantee that you will not run out of money in the middle of the month. The size of your income does not guarantee that you will be able to save. The key here is not how much money you make, but how you manage your income so that it can be stretched in a one-month period.
There is no fixed way on the right method to manage your finance. However, based from experiences, there are several things that can help you manage your finance well each month:

  • Plan your income and outcome every month.

  • Carry out the plan strictly.

  • Have reserved fund.

  • Join insurance plan.

  • Rabu, 01 Desember 2010

    OBSERVASI PRODUKSI KELOMPOK

    PENGANTAR BISNIS

    OBSERVASI LAPANGAN
    PT.YAKULT INDONESIA PERSADA
    oleh :
    Ambar Tri Putri
    Anggun Eka Wardani
    Dennis
    Wina Sari
    Margaretha Iput




    1EB20



    PT YAKULT INDONESIA PERSADA
    Plaza PP lantai 7
    Jl. TB Simatupang no. 57
    Jakarta Timur 13760
    Tlp. 021-87782138
    Fax. 021-87782139
    Layanan pesan bebas pulsa : 0800-1-YAKULT (925858)


    KATA PENGANTAR
    Puji dan syukur kami panjatkan atas kehadirat Tuhan Yang Maha Esa. Karena berkat karunia dan RahmatNya kami dapat menyelesaikan makalah ini dengan lancar.
    Suatu kehormatan bagi kami kepada Dosen Pembibing karena kami diberi kesempatan unutk membuat makalah ini. Terima kasih kepada orangtua yang telah memberi doa dan mengizinkan kami untuk melakukan observasi sehingga menghasilkan makalah ini. Tidak lupa kami ucapkan terimakasih kepada rekan-rekan yang telah membantu dan memberi dukungan atas pembuatan makalah ini.
    Tidak ada kesempurnaan di dalam kehidupan, namun kami membuat makalah ini dengan rasa syukur, tulus dan ikhlas. Setiap makhluk hidup tak luput dari kesalahan. Demikian pula dengan makalah ini, kami terbuka dengan kritik dan saran dari para pembaca. 
     
    PENDAHULUAN
    A. Latar Belakang
    Susu adalah salah satu produk pangan yang banyak memiliki fungsi yang baik bagi tubuh dan dapat dalam berbagai produk olahan. Susu banyak mendapat perlakuan untuk diolah dikarenakan sifat dari susu yang tidak tahan lama sehingga perlu setidaknya sedikit sentuhan teknologi agar daya simpan dari susu tersebut dapat lebih tahan lama dan tentunya tidak menghilangkan kandungan gizi yang ada didalamnya.
    Berbagai macam cara telah dikembangkan untuk mengolah susu agar memiliki daya simpan yang lebih dan menguntungkan bagi yang mengkonsumsinya. Salah satu caranya adalah dengan mengolah susu menjadi produk olahan berupa susu fermentasi. Proses fermentasi pada susu tidak lain bertujuan untuk membuat produk baru dengan cita rasa yang berbeda dengan bahan aslinya, menghilangkan citarasa yang tidak diinginkan, serta memberi nilai tambah.
    Banyaknya cita rasa dari susu fermentasi adalah diakibatkan karena berubahnya komposisi kimia yang terkandung di dalam susu dan biasanya perubahan komposisi kimia susu terjadi akibat fortifikasi oleh bakteri. Fortifikasi oleh bakteri asam laktat pada susu dapat menghasilkan produk susu fermentasi seperti yakult, yogurt, dan kefir. Produk susu fermentasi tersebut, dibedakan berdasarkan jenis bakteri asam laktatnya.
    Bakteri asam laktat akan menghidrolisis laktosa yang ada di dalam susu menjadi berbagai macam senyawa karbohidrat yang lebih sederhana misalnya glukosa dan galaktosa seperti yang terdapat dalam produk yakult.
    B. Tujuan
    Kunjungan observasi produksi ini dilakukan dengan tujuan agar praktikan dapat mengenal produk olahan makanan secara lebih dekat, dan dapat mengamati cara pembuatan dan pengemasan dari produk secara langsung serta manfaat dari produk tersebut.

    1. Metodelogi
      Dalam penulisan makalah ini, kami selaku penulis menggunakan mengamati langsung, metoda pustaka serta mengambil literatur dari internet.

        
      PEMBAHASAN
    Sejarah Yakult diawali lebih dari 70 tahun yang lalu, saat ditemukannya satu jenis bakteri asam laktat yang mempunyai manfaat oleh Dr. Minoru Shirota, seorang dokter dan peneliti di bidang mikrobiologi. Setelah berhasil dikulturkan, bakteri bermanfaat Lactobacillus casei Shirota strain ini, digunakan untuk meningkatkan kesehatan kita melalui produk Yakult.
    Untuk menerapkan Shirota-ism, dimulai dari Jepang Yakult terus menyebarluaskan manfaat Yakult ke seluruh dunia. Diluar Jepang Yakult mulai diproduksi dan dipasarkan di Taiwan pada tahun 1964, kemudian diikuti dengan hal yang sama di negara-negara lainnya di Asia, Australia dan Eropa. Sampai saat ini jaringan global Yakult berkembang meliputi 27 negara dan dikonsumsi sebanyak 25 juta botol setiap hari.
    Melalui penggalian terhadap ilmu pengetahuan, Yakult terus berusaha menemukan cara baru untuk membuat hidup kita lebih sehat dan berkualitas. Untuk mendukung aktifitas ini pada tahun 1967 telah didirikan lembaga pusat Yakult untuk penelitian mikrobiologi (Yakult Central Institute for Microbiological Research) di Tokyo.
    Institut ini telah menghasilkan sejumlah penelitian dengan hasil yang memuaskan. Beberapa penelitian juga telah disebarluaskan kepada masyarakat. Untuk usaha-usaha tersebut, institut ini telah mendapatkan sejumlah penghargaan.
    Di institut ini, berlandaskan falsafah Shirota-ism, para peneliti mengabdi untuk mengekplorasi kemungkinan pemanfaatan bakteri berguna untuk meningkatkan kesehatan manusia. Inilah visi Yakult terhadap “life science“
    Penelelitian yang dilakukan di Yakult Central Institute meliputi :
    • Penelitian dan pengembangan produk-produk makanan.
    • Penelitian dan pengembangan produk kosmetik.
    • Penelitian dan pengembangan produk farmasi.
    • Penelitian bakteri usus.
    • Penelitian dan pemberdayaan bahan-bahan bioaktif.
    • Penelitian bioteknologi.
    • Test keamanan untuk produk dan bahan baku
    .
    Pemasaran Yakult di Indonesia

    Pemasaran Yakult di indonesia dimulai dengan didirikannya perusahaan PT. Yakult Indonesia Persada pada tanggal 2 Februari 1990 yang merupakan usaha patungan dengan status Penanaman Modal Asing (PMA) antara PT. Perkasa Simpati Persada dan Yakult Honsha Co.Ltd. (Jepang).

    Secara komersial Yakult mulai diproduksi pada tanggal 1 Januari 1991 dari pabrik di Jl. Kiwi Pekayon Pasar Rebo Jakarta. Pada tahun 1997 lokasi pabrik di Pasar Rebo yang berkapasitas 720.000 botol per hari dipindahkan ke Desa Pesawahan, Cicurug, Sukabumi, Jawa Barat dan kapasitas produksi ditingkatkan menjadi 1.800.000 botol per hari.

    Pada bulan Desember 2001 PT. Yakult Indonesia Persada menjadi PMA murni dengan permodalan dari Yakult Honsha Co. Ltd dan Yakult Management Service Co.Ltd di Jepang.
    Produk minuman kesehatan Yakult sangat sensitif terhadap temperatur. Perubahan temperatur sangat berpengaruh terhadap bakteri Lactobacillus caseiShirota strain yang terdapat dalam minuman Yakult. Bakteri Yakult harus dipertahankan hidup, karenanya harus diusahakan agar setelah dibotolkan, bakteri-bakteri tersebut tidak lagi melakukan proses fermentasinya. Untuk itu Yakult harus selalu disimpan didalam pendingin (dibawah 10°C) karena penyimpanan didalam pendingin akan menjaga bakteri Yakult tetap non aktif. Berkenaan dengan itu untuk menjaga mutunya, distribusi Yakult ditangani langsung oleh staff perusahaan.

    Sistem pemasaran Yakult terdiri dari 2 jenis :
    1. Sistem Direct Sales
    Sistem ini digunakan untuk mendistribusikan Yakult ke toko-toko, supermarket, koperasi, kantin dan lain-lain. Distribusi dilakukan menggunakan mobil berpendingin. Sampai Mei 2007, PT. Yakult Indonesia Persada mempunyai 37 ( tigapuluh tujuh ) cabang atau TKU ( tempat kegiatan usaha ) yang melayani outlet-outlet yang tersebar di Jawa, Bali, Sumatera, Kalimantan & Sulawesi.

    2. Sistem Yakult Lady
    Melalui sistem ini Yakult didistribusikan oleh ibu-ibu rumah tangga kepada masyarakat di lingkungan tempat tinggal mereka. Ketika melayani masyarakat, Yakult Lady juga melakukan propaganda yang berisi tentang penjelasan mengenai manfaat Yakult. Saat ini PT. Yakult Indonesia Persada memiliki kurang lebih 1100 Yakult Lady yang tersebar di 93 center-center di seluruh Jakarta, Bogor, Depok, Tangerang, Bekasi, Serang, Cilegon, Bandung, Purwakarta, Cirebon, Semarang, Yogyakarta, Surabaya, Medan, Bali dan Palembang.

    Manfaat meminum Yakult

    Dengan mengkonsumsi Yakult setiap hari berarti kita memasukkan sekurang-kurangnya 6,5 milyar bakteri 
    Lactobacillus casei Shirota strain hidup kedalam usus kita.
    Usus kita memainkan peran yang penting dalam kesehatan kita. Bahkan proses penuaanpun dimulai dari usus. Karena itu yang terpenting dalam menjaga kesehatan adalah menjaga kesehatan usus.
    Manfaat Yakult adalah terletak pada bakterinya yang mampu hidup sampai usus kita karena itu bakteri ini dapat memberikan manfaat seperti:
    1. Mencegah gangguan pencernaan
    2. Meningkatkan daya tahan tubuh
    3. Meningkatkan jumlah bakteri berguna dalam usus
    4. Mengurangi racun dalam usus
    5. Membatasi jumlah bakteri yang merugikan dalam usus.
    Lactobacillus shirota strain yang mampu hidup dalam usus dan dapat memberikan manfaat seperti mencegah gangguan pencernaan, meningkatkan daya tahan tubuh, meningkatkan jumlah bakteri berguna dalam usus, mengurangi racun dalam usus dan membatasi jumlah bakteri yang merugikan dalam usus. Karena bakteri Lactobacillus bacillus shirota adalah bakteri yang dapat menaklukkan berbagai hambatan fisiologis seperti asam lambung dan cairan empedu dan bertahan hidup dalam usus manusia. Dari dalam usus bakteri ini membantu meningkatkan kesehatan dengan cara mengaktifkan sel-sel kekebalan dan meningkatkan jumlah bakteri berguna serta mengurangi jumlah bakteri yang merugikan.
    Proses pembuatan yakult adalah dengan cara memfermentasi campuran susu bubuk skim dan glukosa menggunakan bakteri Lactobacillus casei Shirota strain. Yakult dibuat dari bahan-bahan bakteri Lactobacillus casei Shirota strain hidup, susu bubuk skim, sukrosa dan glukosa, perisa, air, serta yakult ini tidak menggunakan bahan pengawet. 


    Yakult dapat bertahan sejak pembuatannya sampai dengan tanggal kadaluwarsa tanpa menggunakan pengawet adalah dikarenakan asam laktat yang dihasilkan secara alami selama proses fermentasi dapat memperpanjang umur simpannya, pembuatannya secara hygienis penyimpanannya pada suhu dibawah 10°C.
    Yakult merupakan produk susu fermentasi dengan menggunakan starter tunggal yaitu Dornic atau 0,5% asam Lactobacillus casei. Kecepatan pertumbuhan bakteri ini berkisar 50 laktat setelah 48 jam. Lactobacillus casei berbentuk batang tunggal dan termasuk golongan bakteri heterofermentatif, fakultatif, mesofilik, dan berukuran lebih kecil dari pada Lactobacillus bulgaricus, Lactobacillus acidophillus, dan Lactobacillus helveticus. Lactobacillus casei akan merubah ribosa menjadi asam laktat dan asam asetat, perubahan ribosa diinduksi oleh faseketolase (Kurman, 1992).
    Pembuatan yakult menurut Kurman (1992) adalah dengan cara mensterilisasi susu terlebih dulu selama 3 sampai 4 detik, kemudian ditanamkan Lactobacillus casei pada suhu 140 C selama empat hari. Nilai gizi yakult yaitu protein (Strain shirota) diinkubasi pada suhu 37 C, 1,2%, lemak 0,1%, mineral 0,3%, karbohidrat 16,5%, air 81,9%, dan nilai kalori tiap 100 gram.
    Lactobacilllus casei adalah galur unggul yang mudah dan cocok untuk dikembangbiakkan dalam minuman dasar susu. Selain bakteri ini mampu bertahan dari pengaruh asam lambung, juga mampu bertahan dalam cairan empedu sehingga mampu bertahan hidup hingga usus halus.
    Langkah pertama produksi susu ini disebut dengan proses pembibitan dimana bakteri Lactobacillus casei yang khusus didatangkan dari Jepang dicampur dengan glukosa dan susu bubuk skim. Glukosa merupakan media bagi bakteri ini untuk hidup. Pembelahan bakteri ini cukup lama sekitar 1 hari setiap pembelahannya. Proses ini dilakukan selama 1-4 hari didalam inkubator, setelah itu dipindakan kedalam inkubator yang berisi sukrosa & aroma untuk membentuk yakon(Yakult Konsentrat) selama 1 minggu. Kemudian diencerkan dengan air dan dikemas didalam botol plastik yang dibuat dari polistiren.
    (Anonim,2009) 
    Klasifikasi wadah gelas dibagi menjadi dua yaitu wadah gelas dengan leher sempit yang disebut botol Dan wadah gelas dengan leher lebar yang disebut jar. Pada yakult, digunakan wadah berbentuk botol. Hal ini akan memudahkan konsumen dalam mengkonsumsi yakult. Jika kemasan yakult berbentuk jar, maka hal itu akan menyulitkan konsumen untuk mengkonsumsi yakult langsung dari botolnya. Dalam proses pembuatannya, dilakukan melalui proses blow- molding.
    Blow molding adalah proses manufaktur plastik untuk membuat produk-produk berongga (botol) dimana parison yang dihasilkan dari proses ekstrusi dikembangkan dalam cetakan oleh tekanan gas. Pada dasarnya blow molding adalah pengembangan dari proses ekstrusi pipa dengan penambahan mekanisme cetakan dan peniupan dengan proses sebagai berikut :
    • Parison diekstrusi dari atas ke bawah diantara rongga cetakan (mold)
    • Cetakan menutup sehingga parison terjepit oleh cetakan
    • Parison dikembangkan oleh gas bertekanan tinggi sehingga terdorong ke dinding cetakan dan terbentuk sesuai dengan bentuk rongga cetakan
    • Produk didinginkan dan dikeluarkan dari cetakan
    Botol plastik yang dikemas dalam lima kelompok polietilen membungkus dan kemudian dikemas ke dalam sebuah lempengan untuk distribusi (sebuah lempengan terdiri dari sepuluh lima paket, itu adalah 50 botol). Plastik botol yang terbuat dari plastik yang food grade dan nomor enam pada kode identifikasi plastik. Botol ditutup menggunakan tutup aluminium foil, yang tidak resealable untuk memastikan bahwa produk tersebut dikonsumsi saat membuka. Ini meminimalkan risiko kontaminasi pernah dibuka. Satu pak terdiri dari lima botol dan dari lima botol tersebut akan di pak lagi menjadi 20 botol.
    Botol yakult ini terbuat dari plastik, yang ringan, aman, mudah didaur ulang dan mudah dipakai untuk transportasi. Jenis kemasan primer yang digunakan pada produk yaitu PS (Polistirena resin) yang membentuk botol berleher sempit. Jenis plastik ini digunakan untuk kemasan primer karena merupakan kemasan yang aman untuk sekali pakai dan menunjukkan warna alami yang dimiliki produk karena jenis plastic ini memiliki sifat transparansi yang tinggi dan daya serap air yang rendah juga termasuk kedalam kemasan food grade.
    Polistirena adalah sebuah polimer dengan monomer stirena,sebuah hidrokarbon cair yang dibuat secara komersial dari minyak bumi. Pada suhu ruangan, polistirena biasanya bersifat termoplastik padat dapat mencair pada suhu yang lebih tinggi. Stirena juga termasuk golongan senyawa aromatik. Karakteristik polistirena yaitu memiliki temperatur operasi maksimal < 90°C, tahan terhadap air, bahan kimia non-organik, alkohol, dan rapuh (perpanjangan 1-3%), tidak cocok untuk aplikasi luar ruangan,serta mudah terbakar. Polistiren (PS) yang digunakan berbeda dengan polistiren busa yang biasa digunakan untuk sterefoam. Polistiren ini bersifat jernih seperti kaca, kaku, buram, terpengaruh lemak dan pelarut, mudah dibentuk, melunak pada suhu 950C. Dan digunakan sebagai wadah makanan beku, sendok, garpu (Suyitno,1998). Maka dari itu, digunakannya polistiren ini sebagai bahan kemasan primer dari botol yakult.
    Polistiren yang sering dibicarakan orang yaitu polistiren yang digunakan untuk sterefoam. Polistiren untuk sterefoam tersebut berbahaya karena bahan styrine dapat bermigrasi ke dalam makanan ketika makanan tersebut bersentuhan dan akan menggangu perkembangan system otak dan saraf, (Bierley,1998) akan tetapi PT. Yakult mengklaim plastik botol yakult adalah plastik yang terbuat dari plastik polistirena yang food grade yang aman dan mudah didaur ulang sebagai alat-alat rumah tangga lain. Polistirena pada kemasan yakult ini sangat cocok unuk mengemas bahan yakult yang tidak mengandung alkohol dan lemak selain itu polistirena ini bersifat transparan atau jernih.
    Yakult harus selalu disimpan pada suhu dibawah 10°C karena pada kondisi tersebut bakteri Yakult tidak aktif sehingga kualitas Yakult dapat dipertahankan terjaga. Penyimpanan pada suhu diatas 10°C akan mengakibatkan turunnya kualitas karena bakteri Yakult aktif, menghasilkan asam laktat yang menyebabkan Yakult menjadi asam dan jumlah bakteri hidupnya akan menurun.
    Untuk pendistribusian yakult. Pertama-tama botol yakult diurutkan dalam kelompok yaitu lima botol dan dibungkus plastik dalam polietilen film. Sepuluh dikalikan lima bungkus dikelompokkan bersama dan dibungkus lagi dalam polietilen film dan kemudian panas menyusut, membentuk sebuah lempeng Yakult 50 botol. Setelah selesai dikelompokan, yakult akan masuk ke dalam refrigerator room. Yakult yang telah berbentuk lembaran ditransfer ke palet, dibungkus dan disimpan pada suhu 2-3 ° C sementara menunggu pengiriman ke toko-toko.
    Untuk distribusi digunakan truk berpendingin yang akan mengantarkan yakult ke gudang utama jaringan supermarket (misalnya Safeway / Woolworths dan Coles) untuk dibagikan ke supermarket. Dimana yakult yang dikirim adalah yakult individu yang merupakan independen langsung untuk dikirim ke supermarket, susu bar, pusat kebugaran, toko makanan,minuman kesehatan, motel, rumah sakit dan outlet lain. Sedangkan satu cara pendistribusian yakult menggunakan yakult ladies yang akan mengantarkan yakult dari satu rumah kerumah lain yang difasilitasi dengan kotak pendingin agar menjaga kualitas dari produk yakult.


    Secara inti proses pembuatan yakult adalah sebagai berikut.
    Pembuatan Yakult
    1. Tangki pelarutan
    Bahan-bahan utama yaitu susu bubuk skim dan glukosa dicampur dengan air dan ditampung dalam tangki pelarutan.

    2. Tangki pembibitan
    Dalam tangki ini bibit bakteri Lactobacillus Casei Shirota Strain disiapkan dan dikembangbiakkan.


    3. Tangki fermentasi
    Selanjutnya bibit bakteri Lactobacillus Casei Shirota Strain dicampu dengan campuran bahan-bahan di no. 1 diatas dan dimasukkan kedalam tangki fermentasi.



    4. Proses homogenizer
    Tahap berikutnya dilakukan proses Homogenizer dan diawasi secara ketat.

    5. Tangki pencampur
    Hasil proses homogenizer tersebut dicampur dengan sirup dari tangki sirup dan disimpan dalam tangki pencampur.

    6. Tangki penampung
    Kemudian hasil dari proses no. 4 tersebut dicampur dengan air yang sudah di sterilisasi dan ditampung didalam tangki penampung.

    7. Mesin pembuat botol
    Untuk menjaga higienitas dari Yakult, maka proses pembuatan botol dilakukan sendiri oleh Yakult Indonesia.

    8. Mesin pengisian
    Selanjutnya minuman Yakult sudah siap diisi ke dalam botol. Di botol tersebut juga dicetak semua informasi yang ada seperti kandungan nutrisi, tanggal kadaluwarsa, dll.

    9. Mesin pengepakan
    Botol-botol yang sudah terisi untuk selanjutnya dikemas dalam kemasan dimana 1 kemasan ( packing ) terdiri dari 5 botol Yakult.

    10. Ruang pendingin
    Kemasan yang berisi botol Yakult disimpan dalam ruang pendingin untuk menjamin kualitas dari minuman kesehatan Yakult.

    11. Distribusi
    Dari ruang pendingin tersebut selanjutnya Yakult siap didistribusikan ke pelanggan melalui sistem penjualan langsung ( Direct Sales ) untuk dikirim ke toko-toko dan supermarket maupun melalui sistem penjualan oleh Ibu-ibu Yakult Lady untuk dikirim ke rumah-rumah setiap hari.



    KESIMPULAN
      Yakult adalah minuman kesehatan yang berfungsi baik bagi tubuh. Yakult merupakan minuman susu fermentasi pertama dengan kandungan probiotik serta memiliki beberapa manfaat bagi tubuh. Bahan-bahan dasar pembuatan yakult adalah susu skim, bakteri lactobacillus casei shirota, gula dll. Botol yakult dibuat dengan jenis plastik polistiren yang food grade(layak untuk mengemas makanan) karena dipercaya akan meminimalisir migrasi kepada produk. Untuk penyimpanan, yakult haruslah disimpan dalam keadaan dingin karena untuk menjaga fungsi dari bakteri lactobascillus shirota agar berfungsi semaksimal mungkin. Pendistribusian yakult dapat melalui dua tahap, pertama dengan menggunakan mobil box yang terdapat cooler box kepada supermarket-supermarket dan satu lagi dengan adanya yaklut ladies yang mengantarkan produk yakult dari satu rumah ke rumah lain.

    Kamis, 18 November 2010

    English Assignment - Multiple Choice


    1.              Simple photographic lenses cannot.....sharp, undistorted images over a wide field.
    a.       to form
    b.       Are formed
    c.       Forming
    d.      Form
    2.              Of all the factors affecting agricultural yields, weather is the one.....the most.
    a.       In influences farmers
    b.      That influences farmers
    c.       Farmers that it influences
    d.      Why farmers  influences it
    3.              Beverly Sills, ..... assumed directorship of the New York City Opera in 1979
    a.         Be a star soprano
    b.        Was a star soprano
    c.         A star soprano and
    d.        A star soprano
    4.              ..... of tissues is known as histology
    a.     Studying scientific
    b.    The scientific study
    c.     To study scientifically
    d.    That is scientific studying
    5.              With the exception of mercury, .... at standard temperature and pressure
    a.     The metallic elemant are solid
    b.    Which is solid a solid metallic elemant
    c.     Metallic elements being solid
    d.    Since the metallic elements are solid
    6.              Potential dehydration is.........that a land animal faces
    a.     The often greatest hazard
    b.    The greatest often hazard
    c.     Often the greatest hazard
    d.    Often the hazarad greatest
    7.              By tracking the eye of hurricane, forcasters can determine the speed at which.....
    a.     Is a storm moving
    b.    a storm is moving
    c.     is moving a storm
    d.    a moving storm
    8.              The grapes of wath, a novel about the depression years of the 1930’s, is one of John Steinbeck’s.......books.
    a.     Most famous
    b.    The most famous
    c.     Are most famous
    d.    And most famous

    9.              Technology will play a key role in......future life-styles
    a.     To shape
    b.    Shaping
    c.     Shape of
    d.    Shaped
    10.          The computer has dramatically affected...........photographic lenses are constructed.
    a.     Is the way
    b.    That the way
    c.     Which way do
    d.    The way
    11.          The early railroads were.....the existing arteries of transportation:roads, turnpikes,canals, and other waterways.
    a.     Those short lines connected
    b.    Short lines that connected
    c.     Connected by short lines
    d.    Short connecting lines
    12.          ..........as a masterpiece, a work of art must transcend the ideals of the period in which it was created
    a.     Ranks
    b.    The ranking
    c.     To be ranked
    d.    For being ranked
    13.          Jackie Robinson,...........to play baseball in the major leagues, joined the Brooklyn Dodgers in 1947.
    a.     The Black American who first
    b.    The first Black American
    c.     Was the first Black American
    d.    The first and a black American who
    14.          During the flood of 1927, the Red Cross..........out of emergency headquarters Mississipi, set up temporary shelters for the homeless.
    a.     Operates
    b.    Is operating
    c.     Has operated
    d.    Operating
    15.          In bacteria and in other organisms,......is the nucleic acid DNA that provides the generic information.
    a.     Both
    b.    Which
    c.     And
    d.    It

    Written Expression

    Directions : in questions 16-40 each sentences has for underlined words of phrases. The for underlined parts of the sentence are marked (A), (B), (C), and (D). Identify the one underlined answer sheet, find the number of the questions and fill in the space that correspons to the letter of the answer you have chosen.

    Look at the following example :

    Example I

    Guppies are sometimes call rainbow fish because of the males’ bright colors.
                                                        A                         B             C                                      D
    The sentence should read, “Guppies are sometimes called rainbow fish because of the males’ bright colors.” Therefore, you should choose ( A ).

    Example II

                    Serving several term in Congress, Shirley Chisholm became an important United
                         A                           B                                                                                                          C                            
    States politician.
                        D
    The sentence should read. “Serving several terms in Congress, Shirley Chisholm became in important United States politician.” Therefore, you should choose ( B ).

    Now begin work on the questions.

    16.          Twenty to thirty year after a mature forest is cleared away, a nearly impenetrable thicket of
    A                                                                   B                   C
    trees and shrubs develops.
                                             D
    17.          The first national park in world. Yellowstone National Park, was established in 1872.
          A                                             B                                                           C                               D
    18.          Because it does not have a blood supply, the cornea takes their oxygen directly from the air.
         A                                                                 B                                                    C                             D
    19.          Magnificent mountains and coastal scenery is British Columbia’s chief tourist attractions.
        A                         B                        C                                  D
    20.          Scientists at universities are often more involved in theoretical research than in practically
        A                         B                      C                                                                                    D
    research.

    21.          John Rosamond Johnson he composed numerous songs, including Lift Every Voice and
    A                                             B             C            
    Sing, for which his brother, James Weldon Johnson, wrote the words.
                                       D
    22.          Nylon, a synthetic done from a combination of water, air, and a by-product of coal, was first
             A                                    B                                                                                     C    
    introduced in 1938.
                            D

    23.          Ornithology, the study of birds, is one of the major scientific fields in which amateurs play a
        A                               B                                                C
    role in accumulating, researching, and publish data.
                                                                                                           D
    24.          Animation is a technique for creativity the illusion of life in inanimate things.
           A                           B                                          C                                    D
    25.          The nonviolent protest advocated by Dr. Martin Luther King, Jr proving highly effective in
         A                                                                        B
    an age of expanding television news coverage.
                                                    C                                                  D
    26.          On December 7, 1787, Delaware became a first state to ratify the Constitution.
    A                                                                    B      C                                     D
    27.          Nutritionists believe what diet affects how one feels physically and emotionally.
    A                             B                                C                                 D
    28.          Mealii Kalama, creator of over 400 Hawaiian quilts, was granted a National Heritage
             A                                                                    B
    bellowship in 1985 for herself contributions to folk art.
                                                                          C                       D
    29.          A jetty serves to define and deepen a channel, improve navigate, or protect a harbor.
        A                                                            B                                          C                                   D
    30.          Minoru Yamasaki is an American architect which works departed from the austerity
    A                                   B      
    frequently associated with architecture in the United States after the Second World War.
                           C                                        D
    31.          Chemical research provides information that is useful when the textile industry in the
    A                                                                  B                  C
    creation of synthetic fabrics.
                          D
    32.          Jane Addams, social worker, author, and spokeswoman for the peace and women’s suffrage
        A                        
    movements, she received the Nobel Peace Prize in 1931 for her humanitarian achievements.
                            B                         C                                                                                                             D
    33.          Bromyrite crystals have a diamond-like luster and are usually colorless, but they dark to
              A                                                                             B                   C
    brown when exposed to light.
                                                       D
    34.          Stars in our universe vary in temperature, color, bright, size, and mass.
        A                                                B                                                C                   D
    35.          Ice is less denser than the liquid from which it is formed.
             A           B                                      C             D
    36.          The 1983 Nobel Prize in Medicine was awarded to Barbara McClintock for her experiments
         A                                                                                            B
    with maize and her discoveries regardless the nature of DNA.
                                                       C                    D
    37.          In 1866 to 1883, the bison population in North America was reduced from an estimated 13
    A                                                                                                                                  B                                           C
    million to a few hundred.
                                                            D
    38.          Most of the damage property attributed to the San Fransisco earthquake of 1906 resulted
           A                                           B                                                                 C
    from the fire that followed.
                                                          D
    39.          James Baldwin’s plays and short stories, which are to some degree autobiographical,
    A                             B
    established them as a leading figure in the United States civil rights movement.
                                             C                        D
    40.          Thunder can be listened from a maximum distance of about ten miles except under unusual
           A                               B                                                                            C                           D
    atmospheric conditions.

    As many as one thousand years ago in the Southwest, the Hopi and Zuni indians of North america were building with adobe – sun-baked brick plastered with mud. There homes looked remarkably like modern apartement houses some were four stories high and contained quartersfor perhaps thousand people. Along with store rooms for grain and other goods. This building were usually put up against cliffs, both to make construction easier and for defense against enemies. They were really villages in them selves as later spanish explorers must have realized since they called them “pueblos”, which is spanish for towns.
    The people of the pueblos raised what are called ”the three sister”—corn, beans, and squash. They made excellent pottery and wove marvelous baskets, some so fine that they could hold water. The Southwest has always been a dry country, where water is scarce. The Hopi and Zuni brought water from streams to their fields and gardens through irrigation ditches. Water was so important that it played a major role in their religion. They developed elaborate ceremonies and religious rituals to bring rain.
    The way of life of les-settled groups was simpler and more strongly influenced by nature. Small tribes such as the Shosone and Ute wandered the dry and mountainous lands between the Rocky Mountains and the Pacific Ocean. They gathered seeds and hunted seals, walruses, ang the great whales. They lived right on the frozen seas in shelters called igloos built of blocks of packed snow. When summer came, they fished for salmon and hunted the lordly caribou.
    The Cheyenne, Pawnee, and Sioux tribes, known as the Plains Indians, lived on the grassland between the Rocky Mountains and the Mississippi River. They hunted bison, commonly called the buffalo. Its meat was the chief food of these tribes, and its hide was used to make their clothing and the covering of their tents and tipis.
    1.              What does the passage mainly discuss?
    (A)   The architecture of early American Indian buildings
    (B)   The movement of American Indians across North America
    (C)   Ceremonies and rituals of American Indians
    (D)   The way of life of American Indian tribes in early North America
    2.              According to the passage, the Hopi and Zuni typically built their homes
    (A)   In valleys
    (B)   Next to streams
    (C)   On open plains
    (D)   Agains cliffs
    3.              The word “They” in line 6 refers to
    (A)   Goods
    (B)   Buildings
    (C)   Cliffs
    (D)   enemies
    4.              It can be inferred from the passage that the dwellings of the Hopi and Zuni were
    (A)   very small
    (B)   highly advance
    (C)   difficult to defend
    (D)   quickly constructed
    5.              The author uses the phrase “the three sisters” in line 8 to refer to
    (A)   Hopi women
    (B)   Family members
    (C)   Important crops
    (D)   Rain ceremonies
    6.              The word “scarce” in line 10 is closest in meaning to
    (A)   Limited
    (B)   Hidden
    (C)   Pure
    (D)   necessary
    7.              which of the following is true of the Shoshone and Ute?
    (A)   They were not as settled as the Hopi and Zuni
    (B)   They hunted caribou
    (C)   They built their homes with adobe
    (D)   They didn’a have many religious ceremonies
    8.              According to the passage, which of the following tribes lived in the grassland?
    (A)   The Shoshone and Ute
    (B)   The Cheyenne and Sioux
    (C)   The Hopi and Zuni
    (D)   The pawnee and Inuit
    9.              Which of the following animals was most important to the Plains Indians?
    (A)   The Salmon
    (B)   The Caibou
    (C)   The seal
    (D)   The buffalo
    10.          Which of the following is NOT mentioned by the author as adwelling place of early North Americans?
    (A)   Log cabins
    (B)   Adobe houses
    (C)   Tipis
    (D)   Igloos
    11.          The author gives an explaination for all of the following word EXCEPT
    (A)   Adobe
    (B)   Pueblos
    (C)   Caribou
    (D)   Bison

    12.          The author groups North American Indians according to their
    (A)   Tribes and geographycal regions
    (B)   Arts and crafts
    (C)   Rituals and ceremonies
    (D)   Date of apperanmce of the continent

    Marianne Moore (1887-1972) once said that her writting could be called poetry only because there was no other name for it. Indeed her poems appear to be extremely compressed essays that happen to be printed in jagged lines on the page. Her subjects were varied: animals, labores, artist, and the craft of poetry. From her general reading came quotations that she found striking or insightful. She included these in her poems, scrupulously enclosed in quotation marks and sometimes identified in footnotes. Of this practice, she wrote, “  ‘why the many quotation marks?’ I am asked. . . when a thing has been said so well that it could not be said better, why paraphrase it?Hence my writting is, if not a cabinet of fossils, a kind of collection of flies in amber.” Close observation and consentration on detail are the methods of her poetry.

    Marianne Moore grew up in kirkwood, Missouri, near St. Louis. After graduation from Bryn Mawr College in 1909, she taught commercial subjects at the Indian school in Carlisle, Pennsylvannia. Later she became a librarian in New York City. During the 1920’s she was editor of The Dial, an importan literary magazine of the period. She lived quietly all her life, mostly in Brooklyn, New York. She spent a lot of time at the Bronx Zoo, fascinated by animals. Her admiration of the Brooklyn Dodgers – before the team moved to Los Angeles- was widely known.

    Her first book of poems was published in London in 1921 by a group of friends associeted with the imagist movement. From that time on her poetry has been read with interest by succeeding generations of poets and readers. In 1952 she was awarded the Pulitzer Prize for her Collected Poems. She wrote that she did not write poetry “for  money or fame. To earn a living is needful, but it can be done in routine ways. One writes because one has a burning desire to objectivy what it is indispensable to one’s happiness to express...”

    13.          What is the passage mainly about?
    (A)   The influance of the imagist on Marianne Moore
    (B)   Essayists and poets of the 1920’s
    (C)   The use was quotations in poetry
    (D)   Marianne Moore’s life and work
    14.          Which of the following can be inferred about Moore’s poems?
    (A)   They are better known in Europe than the United States
    (B)   They do not use traditional verse forms
    (C)   They were all published in The Dial
    (D)   They tend to be abstract
    15.          According to the passage Moore wrote about all of the following EXCEPT
    (A)   Artists
    (B)   Animals
    (C)   Fossils
    (D)   workers
    16.          What does Moore refer to as “flies in amber” (line 9)?
    (A)   A common image in her poetry
    (B)   Poetry in the twentieth century
    (C)   Concentration on detail
    (D)   Quotations within her poetry
    17.          The author mentions all of the following as jobs held by Moore EXCEPT
    (A)   Commercial artist
    (B)   Teacher
    (C)   Magazine editor
    (D)   Librarian 
    18.          The word “period” in line 13 is closest in meaning to
    (A)   Movement
    (B)   School
    (C)   Region
    (D)   time
    19.          Where did Moore spend most of her adult life?
    (A)   In Kirkwood
    (B)   In Brooklyn
    (C)   In Los Angeles
    (D)   In Carlisle
    20.          The word “succeeding” in line 19 is closest in meaning to
    (A)   Inheriting
    (B)   Prospering
    (C)   Diverse
    (D)   later
    21.          The word “it” in line 21 refers to
    (A)   Writing poetry
    (B)   Becoming famous
    (C)   Earning a living
    (D)   Attracting readers
    22.          It can be inferred from the passage that Moore wrote because she
    (A)   Wanted to win award
    (B)   Was disatisfied with what others wrote
    (C)   Felt a need to express herself
    (D)   Wanted to raise money for the Bronx Zoo

    Questions 23-30
    What makes it rain?Rain falls from clouds the same reason anything falls to Earth. The Earth’s gravity pulls it. But every cloud is made of water droplets or ice crystals. Why doesn’t rain or snow fall constantly from all clouds? The droplets or ice crystals in clouds are exceedingly small. The effect of gravity in them is minute. Air currents move and lift droplets so that the net down ward displacement is zero, even though the droplets are in constant motion.
                      Droplets and ice crystals behave somewhat like dust in the air made visible in a shaft of sunlight. To the casual observer, dust seems to act in a totally random fashion, moving about chaotically without fixed direction. But in fact dust particles are much larger than water droplets and they finally fall. The average size of a cloud droplest is only 0,004 inch in diameter. It is so small that it would take sixteen hours to fall half a mile in perfectly still air,and it does not fall out of moving air at all. Only when the droplet grows to a diameter of 0,008 inch or larger can it fall from the cloud. The average raindrop contains a million times as much water as a tiny cloud droplet. The growth of a cloud to a size large enough to fall out is the cause of rain and other forms of precipitation. This important growth is called” coalescence”.

    23.          What is the main topic of the passage?
    (A)   the mechanics of rain
    (B)   the weather patterns of North America
    (C)   how Earth’s gravity affects agriculture
    (D)   types of clouds.

    24.          The word “ minute “ in line 4 is closest in meaning to which of the following?
    (A)   Second
    (B)   Tiny
    (C)   Slow
    (D)   Steady
    25.          The word “ motion “ in line 5 closest in meaning to..
    (A)     Wind
    (B)     Change
    (C)     Movement
    (D)     humidity

    26.          Ice crystals do not immediately fall to Earth because,
    (A)     they are kept aloft by air currents
    (B)     they combine with other chemicals in the atmosphere
    (C)     most of them evaporate
    (D)     their electrical charges draw them away from the earth.

    27.          The word “ random “in line 7 is closest in meaning to..
    (A)   Unpredictable
    (B)   Perplexing
    (C)   Independent
    (D)   abnormal

    28.          what can be inferred about drops of water larger than 0,008 inch in diameter?
    (A)   they never occur
    (B)   they are not affected by the force of gravity
    (C)   in still air they would fall to earth.
    (D)   in moving air they fall at a speed of thirty-two miles per hour.

    29.          how much bigger drop than a cloud droplet?
    (A)   200 times bigger
    (B)   1000 times bigger
    (C)   100000 times bigger
    (D)   1000000 times bigger

    30.          in this passage, what does the term “ coalescence” refer to?
    (A)   the ghatering of small clouds to form larger clouds
    (B)   the growth of droplest
    (C)   the effect of gravity on precipitition
    (D)   the movement of dust particles in the sunlight
    Questions 31-40
    People appear to be born to compute. The numerical skills of children develop so early and so inexorably that it is easy to imagine an internal clock of mathematical maturity guiding their growth. Not long after learning to walk and talk, they can set the table with impressive accuracy – one plate, one knife,one spoon, one fork, for each of the five chairs. Soon they are capable of nothing that they have placed five knives, spoons, and forks on the table and, a bit later, that this amounts to fivteen pieces of silverware. Having thus mastered addition, they move on to subtraction. It seems almost reasonable to expect that if a child were secluded on a desert island at birth and retrevied seven years later, he or she could enter a second – grade mathematics class without any serious problems of intellectual adjusment.
    Of course, the truth is not so simple. This century, the work of cognitive psychologists has illuminated the subtle forms of daily learning on which intellectual progress depends. Children were observed as they slowly grasped-or, as the case might be, bumped into-concept that adults take for granted, as they refused, for instance, to concede that quantity is unchanged as water pours from q short stout glass into a tall thin one. Psychologists have since demonstrated that young children asked to count the pencils in a pile, readily report the number of blue or red pencils, but must be coaxed into finding the total. Such studies have suggested that the rudiments if mathematics are mastered gradually, and with effort. They have also suggested that the very concept of abstract numbers- the idea of oneness, a twoness, a threeness taht applies to any class of objects and is a prerequisite for doing anything more mathematically demanding than setting a table- is itself from innate.

    31.          what does the passage mainly discuss?
    (A)   trends in teaching mathematics to children.
    (B)   the use of mathematics in child psychology
    (C)   the development mathematical ability in children
    (D)   the fundamental concepts of mathematic that children must learn.
    32.          it can be inferred from the passage that children normally learn simple counting?
    (A)   soon after they learn to talk
    (B)   by looking at the clock
    (C)   when they begin to be mathematically mature
    (D)   after they reach second grade in school.
    33.          the word “ illuminated “ in line 11 is closests in meaning to..
    (A)   illustrated
    (B)   accepted
    (C)   clarified
    (D)   lighted
    34.          the author implies that most small children believe that the quantity of water changes when it is transfered to a container of a different..
    (A)   color
    (B)   quality
    (C)   weight
    (D)   shape
    35.          According to the passage , when small children were asked to count a pile of red and blue pencils they..
    (A)   counted the number of pencils of each color.
    (B)   guessed at the total number of pencils.
    (C)   counted only the pencils of their favorite color.
    (D)   subtracted the number of red pencil from the number of blue pencils.

    36.          the word “ they “ in line 17 refers to
    (A)   mathematicians
    (B)   children
    (C)   pencils
    (D)   studies
    37.          the word “ prerequisite “ in line 19 is closest in meanin g to..
    (A)   reason
    (B)   theory
    (C)   requirement
    (D)   technique
    38.          the word “itself “ in line 20 refers to ..
    (A)   the total
    (B)   the concept abstract numbers
    (C)   any class of objects
    (D)   setting a table
    39.          with which of the following statements would the author be LEAST likely to agree?
    (A)   children naturally and easily learn mathematics.
    (B)   children learn to add before they learn to subtract
    (C)   most people follow the same pattern of mathematical development
    (D)   mathematical development is subtle and gradual.
    40.          where in the passage does the author give an example of a hypothetical experiment?
    (A)   lines 3-6
    (B)   lines 7-9
    (C)   lines 11-14
    (D)   lines 17-20


    Questions 41-50
    Botany, the study of plants,occupies a peculiar position in the history of human knowledge. For many thousands of years it was the one field of awareness about which humans had anything more than the vaguest of insights. It is impossible to know today just what our Stone Age ancestors knew about plants, but from what we can observe of preindustrial societies that still exists, a detailed learning of plants and their properties must be extremely ancient. This is logical. Plants are the basis of the food piramid for all living things, even for other plants. They have always been enormously important to the welfare of people, not only for food, but also for clothing, weapons, tools,dyes,medicines,shelter,and a great many other purpose. Tribes living today in the jungles of the Amazon recognize literally hundreds of plants and know many properties of each. To them botany,as such,has no name and is probably not even recognized as a special branch of “ knowledge” at all.
    Unfortunately, the more industrialized we become the farther away we move from direct contact with plants, and the list distinct our knowledge of botany grows. Yet everyone comes unconsciously on an amazing amount of botanical knowledge, and few people will file to recognize a rose,an apple,or an orchid. When our Neolithic ancestors, living in the Middle East about 10.000years ago, discovered that certain grasses couls be harvested and their seeds planted for richers yields the next season, the first great step in a new association of plants and humans was taken. Grains were discovered and from them flowed the marvel of agriculture : cultivated crops. From then on, humans would increasingly take their living from the controlled production of a few plants, rather than getting a little here and a little their from many varieties that grew wild- and the acculumulated  knowledge of tens of thousands of years of experience and intimacy with plants in the wile would begin to fade away.

    41.          which of the following assumptions about early humans expressed in the passage?
    (A)   they probably had extensive knowledge of plants
    (B)   they divided knowledge into well-defined fields
    (C)   they did not enjoy the study of botany
    (D)   they placed great importance on ownership of property
    42.          the word “ peculiar” in line 1 is closest in meaning to ...
    (A)   clear
    (B)   large
    (C)   unusual
    (D)   important
    43.          what does the comment “ this is logical” in lines 5-6 mean?
    (A)   there is no clear way to determine the extent of our ancestors knowledge of plants
    (B)   it is not suprising that early humans had a detailed knowldege of plants
    (C)   it is reasonable to assume that our ancestors behaved very much like people in preindustrial societies
    (D)   human knowledge of plants is well organized and very detailed.

    44.          the phrase “properties of each” in line 10 refers to each..
    (A)     tribe
    (B)     hundred
    (C)     plant
    (D)     purpose

    45.          according to the passage,why has general knowledge of botany declined?
    (A)   people no lorger value plants as a useful resource
    (B)   botany is not recognized as a special branch of science
    (C)   research is unable to keep up with the increasing number of plants
    (D)   direct contact with a variety of plants has decreased

    46.          in line 15, what is the author’s purpose in mentioning a rose,an apple,or an orchid”?
    (A)   to make the passage more poetic
    (B)   to cite examples of plants that are attractive
    (C)   to give botanical examples that most readers will recognize
    (D)   to illustrate the diversity of botanical life.

    47.          according to the passage, what was the first great step toward the practise of agriculture?
    (A)   the envention of agricultural implements and machinery
    (B)   the development of a system of names for plants
    (C)   the discovery of grasses that could be harvested and replanted
    (D)   the changing diets of early humans

    48.          the word “ controlled”in line 19 is closest in meaning to..
    (A)   abundant
    (B)   managed
    (C)   required
    (D)   advanced

    49.          the relationship between botany and agriculture is similar to the relatiinship between zoology ( the study of animals) and...
    (A)     deer hunting
    (B)     bird watching
    (C)     sheep raising
    (D)     horseback riding

    50.          where in the passage does the author describe the benefits people derive from plants?
    (A)   line 1
    (B)   line 6-8
    (C)   line 10-11
    (D)   line 13-15